December 30, 2023
Communication Obligation by the Platform Operator and Declaration Model for Registration
Ordinance no. 455-C/2023, of December 29 , approves the structure and content of the XML file to be used for the purposes of fulfilling the obligation to communicate information by the reporting platform operator.
Ordinance No. 445-D/2023, of December 29 , approves the model declaration for platform operator registration and respective filling instructions .
For the purposes of the Ordinances referred to above, a platform is considered to be any software, including websites, or part thereof, and applications accessible to users, and which allow sellers to be connected to other users to carry out a relevant activity directed at them, also covering any mechanism collection and payment of consideration for the relevant activity.
An XML file is understood as a set of rules used to format documents so that the data can be read and interpreted by different systems.
The ordinances come into force today.
December 29, 2023
Fighting VAT Fraud
Law 81/2023 of December 28 was published, transposing Directive (EU) 2020/284 into national law, with regard to the introduction of certain obligations applicable to payment service providers in order to combat VAT fraud in e-commerce.
To this end, Law 81/2023:
- Defines the obligations imposed on payment service providers within the scope of the control of VAT taxable transactions;
- Defines the sanctioning framework to be applied in the event of non-compliance, omissions or inaccuracies in the communication procedures and other obligations imposed on payment service providers;
- Provides the Tax and Customs Authority with the appropriate powers to verify compliance with the obligations laid down for payment service providers;
- Provides for a new temporary VAT exemption.
This Law comes into force on January 1st, 2024.
Donations Received - New Model 25 Declaration
Ordinance no. 455-B/2023, of 29 Dezember, approved the model 25 declaration for donations received and the respective filling instructions, to be used by entities receiving tax relevant donations under the EBF regime.
This ordinance enters today into force.
